Herbert and Rosalie Clark - Page 2

               LARO, Judge:  Petitioners petitioned the Court under section           
          6330(d) to review a determination of the Commissioner’s Office of           
          Appeals (Appeals) sustaining respondent’s levy upon their State             
          tax refund.1  Respondent made the levy to collect additions to              
          tax assessed as to petitioners’ 1997 Federal income tax.  The               
          sole issue in this Opinion is whether the Court has jurisdiction            
          to review respondent’s determination as to the levy upon                    
          petitioners’ State tax refund.  We hold that the Court has the              
          requisite jurisdiction.                                                     
               Petitioners filed their 1997 Federal income tax return                 
          untimely.  Upon receipt of the return, respondent assessed the              
          tax shown on the return and related additions to tax for failure            
          to file timely, failure to pay timely, and failure to make                  
          estimated tax payments under sections 6651(a)(1) and (2) and                
          6654, respectively.  On November 17, 2003, respondent issued to             
          petitioners a notice of levy on their State tax refund to collect           
          their unpaid assessed additions to tax for 1997.  Following                 
          petitioners’ timely request for a hearing under section 6330 as             

               1 Unless otherwise noted, section references are to the                
          applicable versions of the Internal Revenue Code.  Petitioners              
          resided in Beverly Hills, California, when their petition was               

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